okwave.jp/qa/q7454381.html

rb.rb

class MyRecord
  def initialize(line)
    @alpha, @number, @value = line.split
  end
  attr_reader :alpha, :number, :value
end

def print_alpha_number(records)
  num_keys = records.map{|rec| rec.number}.uniq.sort
  alpha_keys = records.map{|rec| rec.alpha}.uniq.sort
  $stdout.puts(" " + alpha_keys.join(" "))
  num_keys.each do |nkey|
    $stdout.print(nkey)
    alpha_keys.each do |akey|
      $stdout.printf(" %s", find_by_number_alpha(records, nkey, akey).value)
    end
    $stdout.puts
  end
end

def find_by_number_alpha(records, number, alpha)
  return records.find{|rec| rec.number == number && rec.alpha == alpha}
end

$records = []
ARGF.readlines.each{|line| $records << MyRecord.new(line)}
print_alpha_number($records)